Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Valuation - Inclusion of reimbursement of expenses - it does not have any evidence as to what was the actual amount of such reimbursements and therefore as the appellant is not in a position to claim such deduction for want of evidence to establish the exact amount of such reimbursements - AT
Valuation - Inclusion of reimbursement of expenses - it does not have any evidence as to what was the actual amount of such reimbursements and therefore as the appellant is not in a position to claim such deduction for want of evidence to establish the exact amount of such reimbursements - AT
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